oregon motor carrier registration & tax manual - Oregon Department ...

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Oregon Motor Carrier Registration & Tax Manual International Fuel Tax Agreement (IFTA) I F T A What is IFTA? Qualified Vehicles for IFTA IFTA License or Permit Basing Requirements IFTA License Application & Decals IFTA Application Requirements Record Keeping & Audit IFTA Tax Reporting Requirements What is IFTA? The International Fuel Tax Agreement (IFTA) is an agreement between member jurisdictions to simplify the reporting of motor fuel use taxes. One tax return is filed for fuel consumed in all member jurisdictions. Each jurisdiction assigns its own tax rates to various types of fuel. Each jurisdiction also defines what constitutes taxable activity and what is tax-exempt. For more information, a motor carrier is encouraged to contact the individual jurisdictions for specific operation requirements. For a complete list of the member jurisdictions, contact the IFTA unit at 503-373-1634 or access the IFTA, Inc. web site at www.iftach.org for jurisdiction contact information. Qualified Vehicles for IFTA A carrier qualifies for IFTA when a vehicle is used, designed, or maintained for transportation of person or property and: ‣ Having two axles and gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds; or ‣ Having 3 or more axles regardless of weight; or ‣ Is used in combination, when the weight of such combination exceeds 26,000 pounds gross vehicle weight or registered gross vehicle weight. Qualified Motor Vehicles do not include recreational vehicles. IFTA License or Fuel Permit Once a vehicle qualifies for the fuels tax in other jurisdictions, it must obtain a tax credential. The credential for fuels tax is either a temporary fuel tax permit purchased on a trip-by-trip basis or an IFTA license where the carrier reports the fuels tax for each jurisdiction on an IFTA tax report. The tax credential qualifies the vehicle to operate in all member jurisdictions without further licensing or identification requirements in regard to motor fuel use taxes. Not all states collect the IFTA tax. New York, Kentucky, and New Mexico collect a different type of tax in addition to IFTA. It would be advisable for the carrier to contact those states to gain information regarding specific tax requirements. See Appendix A for state phone numbers. Tax Liability - 72 - Revised: May 2012
Oregon Motor Carrier Registration & Tax Manual Basing Requirements An IFTA tax payer must qualify as an Oregon-based account in order to obtain an IFTA license. To base an IFTA account in Oregon, one must have: An “Established Place of Business” in Oregon, which means a physical structure owned, leased, or rented by the fleet registrant designated by a street number or road location which is open and staffed by persons employed by the registrant during business hours; Mileage accrued in Oregon by the fleet of vehicle(s); and Operational records of the fleet maintained or made available in Oregon. Applicants who do not meet the “Established Place of Business” requirements listed above may qualify as being Oregon-based by completing the Proof of Residency – Schedule R. EXCEPTION: A carrier based in a jurisdiction that is NOT a member of IFTA may apply to Oregon for a license. Once accepted, the carrier agrees to make operational records available for audit in Oregon, or pay reasonable per diem travel expenses for auditors to audit records located outside of Oregon. IFTA License Application & Decals Oregon will issue one IFTA license to the qualified applicant and a set of two IFTA decals for each qualified motor vehicle in the fleet. The applicant is required to make copies of the IFTA license to be carried in each qualified motor vehicle. A vehicle will not be considered to be operating under IFTA unless there is a copy of the license in the vehicle. Failure to display the IFTA decals and to provide proof of the IFTA license may subject the vehicle operator to purchase a fuel tax permit, or may result in a citation. The IFTA license is valid for the current calendar year, and expires each December 31 st . IFTA Decals – The IFTA decals must be placed on the exterior portion of the cab’s passenger and driver side doors on the vehicles traveling into IFTA member jurisdictions. The IFTA decals are issued annually and are not vehicle specific. In the case of transporters, manufacturers, dealers, or drive-away operations, the decals need not be permanently affixed, but may be temporarily displayed in a visible manner on both sides of the cab. Temporary IFTA – When a carrier is adding a new vehicle to the existing IFTA account, or when replacement decals on a vehicle are needed, a 30-day temporary permit will be issued upon request when an IFTA license is issued. The temporary permit is vehicle specific and must be carried in each vehicle listed on the permit, along with a copy of the valid Oregon IFTA license, until the new decals are placed on the vehicle. IFTA Application Requirements Obtaining an IFTA License – To obtain an IFTA license, an applicant must fully complete the Oregon Application for IRP and/or IFTA – Schedule A (Form 735-9908). The applicant may apply for both IFTA and IRP (International Registration Plan) using the same application. Contact the IFTA Office at 503-373-1634 to request forms or download forms from the MCTD web site at www.oregontruckingonline.com (click on Forms and Registration). Tax Liability - 73 - Revised: May 2012
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